And the Babylonian Talmud Sanhedrin 3b teaches that according to Rabbi Yoshiya three judges are needed, since it is written אלהים (court) three times in the Scripture. And Rabbi Yonatan says ראשון תחילה נאמר ואין דורשין תחילות (The first instance of the word אלהים is stated first, and one does not derive tallies by counting the first mention of a word). And the Talmud continues נימא בדורשין תחילות קמפלגי. לא. דכולי עלמא אין דורשין תחלות. אמר לך ר' יאשיה אם כן נימא "ונקרב בעל הבית אל השופט". מאי "אל האלהים". שמע מינה למנינא (Let us say that Rabbi Yoshiya and Rabbi Yonatan disagree with regard to whether one derives tallies from the first mention. No, actually everyone holds that one does not derive tallies from the first mention. Rabbi Yoshiya could have said to you “If it is true that one does not derive tallies by counting the first mention, then let it say in Exodus 22:7, ונקרב בעל הבית אל השופט – using the word השופט (judge) instead of האלהים. Why does it say אל האלהים? Conclude from this that the word האלהים was chosen to mean for the tally.”)

And when we are meticulous with all of the homiletical interpretations of the Sifra that were mentioned, we can see that they are in agreement with the method of the Gemara - that in every place in which the first mention of a word is needed for its own right, the first mention is not homiletically interpreted (only that which comes afterwards is homiletically interpreted). And any place where there is a certain change in the language, the first mention is also homiletically interpreted. For example, when it says הקרבה in place of הבאה, etc., it also interprets its first mention. And when one examines our commentary in all places where the previous two rules are applicable, one will find this to be true.